Theresa May’s recent Brexit speech outlined that the UK will not seek membership of the single market, it will seek to agree a new Customs Union deal with the EU, immigration will be controlled and the UK has expressed a desire for a phased process of implementation. As the full details of the Brexit model are still uncertain, business has to consider the likely outcomes from the Brexit deal in making some serious long-term decisions.

In this edition, KPMG experts focus on the impact of Brexit on the four freedoms: movement of people, services, goods and capital. We look at what the future might hold with constraints around – or even the absence of – each of these freedoms, offering Tax Directors insight and action for top-level discussions and decisions.